HKFRS / IFRS Update — HKICPA issues amendments to HKFRS 10, HKFRS 11 and HKFRS 12 regarding transition guidance
This newsletter describes the amendments to HKFRS 10, HKFRS 11 and HKFRS 12 titled Consolidated Financial Statements, Joint Arrangements and Disclosure of Interests in Other Entities: Transition Guidance addressing how an entity should apply the transition guidance set out in HKFRS 10, HKFRS 11 and HKFRS 12.
